摘要
财务共享服务中心的引入为企业财务管理变革与转型升级发挥了重要作用。为了厘清财务共享运行中企业数据资源治理机制,在梳理相关企业大数据治理文献的基础上,从宏观、中观和微观三个层面构建财务共享情境下企业大数据资源治理内容框架。研究结果表明:宏观层面要明确大数据治理的需求和目标、治理原则、治理的实施战略、组织架构以及各治理主体的责任等;中观层面主要涉及大数据治理规则制定、使用权限及治理流程等;微观层面主要针对大数据资源治理的具体流程、治理规范、采用的治理工具等内容。此外,清晰的组织架构是实现大数据治理的基本保障,而数据资源治理制度流程设计以及治理域是企业财务共享大数据资源治理过程中需要特别关注的问题。
The introduction of financial sharing service center has played an important role in the transformation and upgrading of enterprise financial management.In order to clarify the governance mechanism of enterprise data resources in the operation of financial sharing,the content framework of enterprise big data resources governance in the context of financial sharing is constructed from macro,meso and micro levels on the basis of combing relevant enterprise big data governance literature.The results show that:at the macro level,it is necessary to clarify the needs and objectives of big data governance,governance principles,governance implementation strategies,organizational structure and the responsibilities of each governance subject;the meso-level mainly involves the formulation of big data governance rules,usage rights and governance processes;at the micro level,it mainly focuses on the specific process,governance norms,and adopted governance tools of big data resource governance.In addition,a clear organizational structure is the basic guarantee for the realization of big data governance,and the process design of data resource governance system and governance domain are issues that need special attention in the governance process of enterprise financial shared big data resources.
作者
李寅龙
杨淼帆
LI Yinlong;YANG Miaofan
出处
《价格理论与实践》
北大核心
2023年第4期104-108,共5页
Price:Theory & Practice
基金
内蒙古自治区自然科学基金面上项目“企业大数据资源标准化、质量测度与治理机制设计研究”(2020MS07024)的阶段性研究成果
关键词
财务共享
大数据
资源治理
financial sharing
big data
resource governance
